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H 3017

An Act relative to the deduction of health insurance payments from gross income for self employed individuals

194th Legislature (2025-2026) Introduced by Bruce Ayers

Bill H 3017 allows self-employed individuals in Massachusetts to deduct health insurance payments from gross income, reducing their tax burden and enhancing affordability.

Accompanied a study order, see H5318
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Bill Summary · H 3017

Summary of Bill H 3017: An Act Relative to the Deduction of Health Insurance Payments from Gross Income for Self-Employed Individuals

Purpose and Intent

Bill H 3017 aims to amend the Massachusetts General Laws to allow self-employed individuals to deduct health insurance payments from their gross income. This legislative change is intended to provide financial relief to self-employed individuals by reducing their taxable income, thereby potentially lowering their overall tax burden.

Key Provisions

  • Amendment to Chapter 62: The bill proposes an amendment to Section 2, subsection (a)(2) of Chapter 62 of the General Laws. It specifically adds a new provision that permits self-employed individuals to deduct amounts paid for health insurance that covers themselves, their spouses, and dependents.
  • Definition of Self-Employed: The bill references the definition of "self-employed individual" as outlined in section 401(c)(1)(B) of the Internal Revenue Code, ensuring clarity on who qualifies for this deduction.

Affected Parties

  • Self-Employed Individuals: The primary beneficiaries of this bill are self-employed individuals in Massachusetts who purchase health insurance. This includes freelancers, independent contractors, and small business owners.
  • Dependents: The bill also indirectly benefits the spouses and dependents of self-employed individuals by allowing their health insurance costs to be included in the deduction.

Procedural Aspects

  • Introduced: The bill was introduced on February 27, 2025, by Representative Bruce J. Ayers of the 1st Norfolk District.
  • Committee Referral: Following its introduction, the bill was referred to the committee on Revenue.
  • Hearing Scheduled: A hearing for the bill is scheduled for November 18, 2025, from 10:00 AM to 1:00 PM in room A-1, providing an opportunity for public input and discussion regarding the proposed changes.

Related Legislation

  • House Docket No. 2179: This bill is associated with House Docket No. 2179, which was filed earlier in the legislative session and addresses similar issues regarding health insurance deductions for self-employed individuals.

Conclusion

Bill H 3017 represents a significant step towards supporting self-employed individuals in Massachusetts by allowing them to deduct health insurance payments from their gross income. This legislative change could alleviate some financial pressures faced by self-employed individuals, making health insurance more affordable and accessible. The upcoming hearing will be crucial for gathering feedback and assessing the bill's potential impact on the state's economy and its self-employed workforce.

Compiled from official sources — confirm details with the bill’s official record.

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